Mariela Hernández
Latin America Guide 2025
Band 3 : Tax
About
Provided by Mariela Hernández
Practice Areas
Mariela is partner in the Tax, Energy and, Dispute Resolution: Litigation and Arbitration and Public and Regulatory areas of ECIJA Costa Rica.
Career
She began her professional career as Legal Advisor to the Office of the Minister of Economy, Industry and Commerce, where she actively participated in numerous international and local forums in matters of regional economic integration, industrial regulation and Consumer Law.
She has provided specialised legal advice to hotels, construction companies, electricity, agro-industrial, chemical and food companies.
She has extensive experience in administrative proceedings and has been a lecturer at postgraduate level in law and thesis reader at the University of Costa Rica.
She holds a Master of Laws (LLM) degree from Georgetown University, a Bachelor of Laws with honors and a Notary Public degree from the University of Costa Rica, and is a member of the Costa Rican Bar Association, Worldwide Association of Notable Alumni, and the International Fiscal Association (IFA).
Chambers Review
Latin America
Department head Mariela Hernández of ECIJA is regularly instructed to act on a broad array of tax mandates, including VAT, tax planning and income taxation.
Strengths
Provided by Chambers
"Mariela Hernández provides in-depth legal advice as well as strong legal representation and follow-up support."
"Mariela Hernández provides in-depth legal advice as well as strong legal representation and follow-up support."